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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 251 to 300 of 594 Records

1 ....2 3 4 567 8 9 10........ 12

October 17, 2015 Case Laws Service Tax

Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b).....
October 17, 2015 Case Laws Service Tax

Relevant date of issuance of SCN - If we calculate the period during which the writ petition was pending and there was a stay order, the show-cause notice issued by the.....
October 17, 2015 Case Laws Service Tax

Activity of supplying data of drug master file on receipt of consideration from certain customers – Appellant is a manufacturer and does not fit into the category of......
October 17, 2015 Case Laws Central Excise

Refund claim - Denial of CENVAT Credit - Export of exempted goods - petitioners are entitled to remove the goods on furnishing the bond as set out in Annexure 16 in Form....
October 17, 2015 Case Laws Central Excise

Denial of SSI Exemption - Dummy unit - Use other's brand name - there was one man show which is evident from different materials gathered by Revenue, both the units are.....
October 17, 2015 Case Laws Central Excise

Manufacturing of corrugated galvanised sheet from plain galvanised sheet - the said activity amounts to manufacture. - AT
October 17, 2015 Case Laws Central Excise

Denial of refund claim - Restriction on utilization of cenvat credit for delayed payment of duty according to the provisions of Rule 8 (3A) - duty was initially debit to....
October 17, 2015 Case Laws Customs

Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD......
October 17, 2015 Case Laws Customs

Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and......
October 17, 2015 Case Laws Customs

Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot.....
October 17, 2015 Case Laws Customs

Modification in the Bill of entry - assessee used a wrong expression "re-assessment of Bill of Entries" and did not quote the provision of law - This cannot be taken......
October 17, 2015 Case Laws VAT and Sales Tax

Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason.....
October 17, 2015 Case Laws VAT and Sales Tax

Imposition of penalty u/s 53 (12) - movement of goods in the disguise of movement in the course of export to avoid tax liability - Levy of penalty confirmed - HC
October 17, 2015 Case Laws Income Tax

Would intellectual property such as trademarks, copyrights and know-how come within the definition of 'plant' in the 'sense which people conversant with the......
October 17, 2015 Case Laws Income Tax

Nature of expenditure - There is a clear finding of fact by the Tribunal that the legal expenses incurred by the Assessee were for protecting its business - High Court.....
October 17, 2015 Case Laws Income Tax

Subsidy received prior to insertion of Explanation 10 to section 43(1) - Tribunal was not right in law in holding that the amount of subsidy received prior to insertion.....
October 17, 2015 Case Laws Income Tax

Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the.....
October 17, 2015 Case Laws Income Tax

In view of the assessment orders made in the case of the petitioner, the respondent authorities can no longer continue with the seizure of the ornaments in question and.....
October 17, 2015 Case Laws Income Tax

Transaction of gift of shares to a private limited company - the assessee is not carrying out any business or profession, therefore, the provisions of section 28(iv)......
October 17, 2015 Case Laws Income Tax

Disallowance of project development expenses claimed by the assessee as revenue expenditure u/s 37(1) - expenditure are allowable in the year under consideration......
October 17, 2015 Case Laws Income Tax

Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory......
October 17, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus gifts - The assessee is no more and expired on 26.09.2006. The penalty proceedings were completed on legal heir i.e. Dr. K.C. Garg, who......
October 17, 2015 Case Laws Income Tax

Assessment under section 172(4) - vessel MT Alabra - entire freight income of the assessee, which is only from operation of ships in international traffic, is taxable......
October 17, 2015 Case Laws Income Tax

Non-compete fees paid - non-compete fee paid by the assessee did not create any capital assets, the same was revenue in nature- AT
October 17, 2015 Case Laws Income Tax

Validity of proceedings u/s. 153C - As the jurisdiction for completion of assessment u/s. 153C is limited, AO cannot make roving enquiries or routine disallowances which....
October 17, 2015 Case Laws Central Excise

Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals......
October 16, 2015 Case Laws Customs

Claim of interest of refund of SAD - refund was granted beyond period of three months - Section 27A - Department was not justified in denying interest to Respondent on......
October 16, 2015 Case Laws Customs

Demand of Duty – Textile Machinery imported - Liability to pay duty arises from bond executed by assessee with Department obliging to abide by the conditions in......
October 16, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - Far from being unjustly enriched the appellant in this manner is actually out of the pocket to the extent of the amount paid as a condition......
October 16, 2015 Case Laws Income Tax

Additional depreciation u/s. 32(iia) - the work of embroidery carried on by the assessee would fall within the ambit of definition of "manufacture" as envisaged u/s......
October 16, 2015 Case Laws Income Tax

When the assessee has opted to take advantage of investment allowance, rather than deduction of the whole amount of actual cost by way of depreciation, he is now......
October 16, 2015 Case Laws Income Tax

Unexplained cash - Addition u/s 69A - same cannot be added in the hands of the assessee company, because the amount has not been found from the premises of the assessee.....
October 16, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - non receipt of export proceeds - , the approval having not been sought, there is no basis to even expect an approval - assessee’s explanation is....
October 16, 2015 Case Laws Income Tax

Addition u/s 69 - AO has himself recorded in his order that assessee has disclosed all the bank accounts in his regular books of account and only because of the reason.....
October 16, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation....
October 16, 2015 Case Laws Income Tax

If the object of the legislature is to tax the gains arising on transfer of a capital asset acquired under a gift or will or inheritance by including the period for......
October 16, 2015 Case Laws Income Tax

Penalty u/s 271(1)( c) - we are unable to see any malafide or any deliberate act on the part of the assessee and without any hesitation, we hold that the assessee cannot....
October 16, 2015 Case Laws Income Tax

Income from House property or business income - allow the sister concern to use of premises - The assessee was able to reduce its losses and get better financial......
October 16, 2015 Case Laws Income Tax

Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to.....
October 16, 2015 Case Laws Central Excise

Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the....
October 16, 2015 Case Laws Central Excise

Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the......
October 16, 2015 Case Laws Central Excise

Fraudulent CENVAT Credit - allegation that inputs imported in certain containers were diverted elsewhere instead of taking these inputs to their factory and only Cenvat.....
October 16, 2015 Case Laws Central Excise

Valuation - Determination of assessable value - It is immaterial that those engineering and design charges were recovered from Triveni Engg. Pvt. Ltd. initially for the....
October 16, 2015 Case Laws Service Tax

Demand of tax made from the Respondents without issuing SCN as required under Section 73. - Letter issued was more of an advisory nature and demand of money in the name.....
October 16, 2015 Case Laws Service Tax

Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity.....
October 15, 2015 Case Laws Central Excise

Process of printing of GI paper - The printing is not merely a value addition but has now been transformed from general wrapping paper to special wrapping paper -......
October 15, 2015 Case Laws Central Excise

Classification of Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - there is no distinction between fruit juice and the fruit juice beverages -......
October 15, 2015 Case Laws Central Excise

Short payment of duty - whether an adjustment is possible against the short payment of duty vis-a-vis excess payment made by the assessee during the relevant period when....
October 15, 2015 Case Laws Central Excise

CENVAT Credit - manufacture of capital goods in house - fabrication of immovable goods - use of goods falling under sub-heading 7208 and 7216 as inputs/capital goods - ....
October 15, 2015 Case Laws Central Excise

CENVAT Credit - whether the appellant is entitled to take Cenvat credit on repairs and maintenance services provided by the service provider on behalf of the appellant......

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register